M/S Shell India Markets Pvt.Ltd., v. Bruhat Bengaluru Mahanagara Palike
Case brief
What is this about?
BBMP property tax re-assessment orders challenged under Articles 226/227; writ petition disposed of as infructuous after settlement under respondent's OTS scheme; no adjudication on merits; show-cause notices dated 15/02/2023 and 25/07/2023; re-assessment orders dated 06/07/2023 and 25/07/2023; Assistant Revenue Officer, Banashankari Sub Division, South Zone; disposal on memo of counsel; useful precedent only for treatment of petitions rendered moot by one-time settlement (OTS), not on substantive tax law.
What did the court decide?
The memo filed by learned counsel for the petitioners, recording that the petitioners had availed of the respondent's OTS scheme and settled the matter, was accepted, and the writ petition stands disposed of accordingly as infructuous; the merits of the challenge to the show-cause notices and re-assessment orders were not adjudicated.